Q.1: Whether the deduction of a nominal amount by the Applicant from the salary of the employees who are avalling the facility of food provided in the factory premises would be considered as a "Supply of Service" by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Maharashtra Goods and Service Tax Act, 2017?
Q.a: In case answer to above is yes, whether GST is applicable on the nominal amount to be deducted from the salaries of employees?
Q.b: Whether ITC is available to the Applicant on GST charged by the Canteen Service Provider for providing the catering services?
Q.2: Whether the deduction of nominal amount by the Applicant from the salary of the employees who will be availing the non-air-conditioned bus transportation facility proposed to be provided by the prospective Transport Service Provider will be construed as 'supply of service' by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Maharashtra Goods and Service Tax Act, 2017?
Q.a: In case answer to above is yes, whether GST is applicable on the nominal amount to be deducted from the salaries of employees?
Q.b: Whether ITC will be available to the Applicant on GST that would be charged by the Transport Service Provider for providing the non-air-conditioned bus transportation services?